asked the Minister for Finance when a refund of VAT will be made to a company (details supplied) in County Waterford.

I have been informed by the Revenue Commissioners that a repayment of VAT of £5,226.85 was made to the company concerned in respect of the period November-December 1988 on 15 December 1988. An additional claim for repayment of £3,729.90 in respect of the same period was received on 1 February 1989. It was necessary to refer the claim to the Inspector of Taxes for examination. The Inspector of Taxes will complete his examination this week and a repayment cheque will issue to the company next week.